In Re Howerton’s Empirical Analysis
1982
Citation profile
5 federal appellate · 6 state decisions
How this case has been cited
Cited by 51 later decisions — most recently October 2004 · most notably Goff v. Taylor (1983), Young v. Adler (1987)
5 federal appellate · 6 state decisions
Later decisions citing this case, by decade. The current decade is in progress, and our corpus holds fewer opinions from the most recent years, so the latest bars are undercounted — not a real decline.
Relationships
Applies 26 U.S.C. § 408 (§ 2002 of the Employee Retirement Income Security Act of 1974)
Relies on Bank of Dallas v. Republic National Bank of Dallas · Moser & Son v. Charles E. Tucker & Co. · In Re Talbert · Daniel v. Life Ins. Co. of Virginia · E-Systems, Inc. v. Islamic Republic of Iran
Most-quoted passages
The sentences later courts lift from this opinion, ranked by how many decisions quote each — the parts of the opinion doing the work. These counts are smaller than the citation total above because most of the 51 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“[a]n annuity is essentially a form of investment.”
5 later decisions quote this exact passage“This court cannot ignore the real nature of the Debtors’ I.R.A.s. They are basically tax deferrment (sic) plans over which the Debtors exercise a great deal of control. They may withdraw the cash value of the annuity subject to a tax assessment at anytime and there is no guarantee the funds will be retained until retirement. If the Debtors have the unlimited capacity to reach these funds, so does the Trustee.”
1 later decision quote this exact passage“For purposes of regulation under this code, an annuity contract issued by a life, health, or accident insurance company, including a mutual company or fraternal company, or under any plan or program of annuities or benefits in use by an employer or individual, shall be considered a policy or contract on insurance.”
1 later decision quote this exact passage
How this case has been treated — in progress
Whether each later court followed, distinguished, criticized, or overruled this decision. The treatment classification (task #35) runs highest-cited cases first and lights up here as it reaches this one.